{"data":{"id":"us-al/ala.-code-40-25-26.1","jurisdiction":"us-al","citation":"Ala. Code § 40-25-26.1","heading":"Rulemaking Authority.","body":"The Department of Revenue may adopt rules to implement and administer this chapter.","path":["Title 40 Revenue and Taxation.","Chapter 25 Tobacco and Vaping Tax.","Article 1 Sales Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-25-26.1","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:54Z","sha256":"48a35e3677b48a5735bc1fa05346e99a1ffc32b32eae102af25ba96c7a58ed89","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-25-26","next":"us-al/ala.-code-40-25-27"},"notice":"GroundRules: Original legal text. Not legal advice."}